In general
The term “qualified distribution” means any payment or distribution—
(i)#
made on or after the date on which the individual attains age 59½,
(ii)#
made to a beneficiary (or to the estate of the individual) on or after the death of the individual,
(iii)#
attributable to the individual’s being disabled (within the meaning of section 72(m)(7)), or
(iv)#
which is a qualified special purpose distribution.